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Revenue from Contract with Customer [Text Block]

Revenue Information

The following table disaggregates the Company’s revenue into primary product groups:

	Three months ended June 30, 2018		Six months ended June 30, 2018
Professional audio products	$	4,871	$	9,804
Unified Communications end points		977		2,013
Video products		1,123		2,443
	$	6,971	$	14,260

The following table disaggregates the Company’s revenue into major regions:

	Three months ended June 30, 2018		Six months ended June 30, 2018
North and South America	$	4,110	$	8,456
Asia (including Middle East) and Australia		1,861		3,899
Europe and Africa		1,000		1,905
	$	6,971	$	14,260

Note 3 - Earnings (Loss) Per Share

6 Months Ended

Jun. 30, 2018

Earnings Per Share [Text Block]

Earnings (Loss) Per Share

Earnings (loss) per common share is computed based on the weighted-average number of common shares outstanding and, when appropriate, dilutive potential common stock outstanding during the period. Stock options are considered to be potential common stock. The computation of diluted earnings (loss) per share does

not

assume exercise or conversion of securities that would have an anti-dilutive effect.

Basic earnings (loss) per common share is the amount of net earnings (loss) for the period available to each weighted-average share of common stock outstanding during the reporting period. Diluted earnings (loss) per common share is the amount of earnings (loss) for the period available to each weighted-average share of common stock outstanding during the reporting period and to each share of potential common stock outstanding during the period, unless inclusion of potential common stock would have an anti-dilutive effect.

The following table sets forth the computation of basic and diluted earnings (loss) per common share:

	Three months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017
Numerator:
Net loss	$	(2,163	)	$	(820	)	$	(4,009	)	$	(1,288	)
Denominator:
Basic weighted average shares outstanding		8,301,094			8,638,091			8,304,093			8,702,743
Dilutive common stock equivalents using treasury stock method		—			—			—			—
Diluted weighted average shares outstanding		8,301,094			8,638,091			8,304,093			8,702,743

Basic loss per common share	$	(0.26	)	$	(0.09	)	$	(0.48	)	$	(0.15	)
Diluted loss per common share	$	(0.26	)	$	(0.09	)	$	(0.48	)	$	(0.15	)

Weighted average options outstanding		724,373			869,838			736,160			858,845
Anti-dilutive options not included in the computations		724,373			869,838			736,160			858,845

Note 4 - Marketable Securities

6 Months Ended

Jun. 30, 2018

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

Marketable Securities

The Company has classified its marketable securities as available-for-sale securities. These securities are carried at estimated fair value with unrealized holding gains and losses included in accumulated other comprehensive income (loss) in stockholders’ equity until realized. Gains and losses on marketable security transactions are reported on the specific-identification method. Dividend and interest income are recognized when earned.

The amortized cost, gross unrealized holding gains, gross unrealized holding losses, and fair value for available-for-sale securities by major security type and class of securities at

June 30, 2018

and

December 31, 2017

were as follows:

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
June 30 , 2018
Available-for-sale securities:
Corporate bonds and notes	$	4,857	$	—	$	(62	)	$	4,795
Municipal bonds		4,491		—		(43	)		4,448
Total available-for-sale securities	$	9,348	$	—	$	(105	)	$	9,243

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
December 31, 2017
Available-for-sale securities:
Corporate bonds and notes	$	8,458	$	19	$	(49	)	$	8,428
Municipal bonds		4,637		1		(28	)		4,610
Total available-for-sale securities	$	13,095	$	20	$	(77	)	$	13,038

Maturities of marketable securities classified as available-for-sale securities were as follows at

June 30, 2018:

	Amortized cost		Estimated fair value
June 30, 2018
Due within one year	$	2,862	$	2,852
Due after one year through five years		6,332		6,239
Due after five years		154		152
Total available-for-sale securities	$	9,348	$	9,243

Debt securities in an unrealized loss position as of

June 30, 2018

were

not

deemed impaired at acquisition and subsequent declines in fair value are

not

deemed attributed to declines in credit quality. Management believes that it is more likely than

not

that the securities will receive a full recovery of par value, although there can be

assurance that such recovery will occur. The available-for-sale marketable securities with continuous gross unrealized loss position for less than

months and

months or greater and their related fair values were as follows:

	Less than 12 months					More than 12 months					Total
(In thousands)	Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses
As of June 30 , 2018
Corporate bonds and notes	$	2,672	$	(24	)	$	1,866	$	(38	)	$	4,538	$	(62	)
Municipal bonds		3,325		(32	)		919		(11	)		4,244		(43	)
Total	$	5,997	$	(56	)	$	2,785	$	(49	)	$	8,782	$	(105	)

	Less than 12 months					More than 12 months					Total
(In thousands)	Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses
As of December 31, 2017
Corporate bonds and notes	$	3,799	$	(20	)	$	2,125	$	(30	)	$	5,924	$	(50	)
Municipal bonds		3,341		(18	)		657		(9	)		3,998		(27	)
Total	$	7,140	$	(38	)	$	2,782	$	(39	)	$	9,922	$	(77	)

Note 5 - Intangible Assets

6 Months Ended

Jun. 30, 2018

Intangible Assets Disclosure [Text Block]

Intangible Assets

Intangible assets as of

June 30, 2018

and

December 31, 2017

consisted of the following:

	Estimated useful lives (years)			June 30 , 2018			December 31, 2017
Tradename	5	to	7	$	555		$	555
Patents and technological know-how	10	to	17		11,059			8,578
Proprietary software	3	to	15		2,981			2,981
Other	3	to	5		323			323
Total intangible assets					14,918			12,437
Accumulated amortization					(6,407	)		(5,894	)
Total intangible assets, net				$	8,511		$	6,543

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited - Dollars in thousands, except per share amounts)

The amortization of intangible assets for the

three

and

six

months ended

June 30, 2018

and

2017

was as follows:

	Three months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017
Amortization of intangible assets	$	(265	)	$	(231	)	$	(513	)	$	(468	)

The estimated future amortization expense of intangible assets is as follows:

Years ending December 31,	Amount
2018 (Remainder)	$	537
2019		1,010
2020		831
2021		831
2022		831
Thereafter		4,471
Total	$	8,511

Note 6 - Inventories

6 Months Ended

Jun. 30, 2018

Inventory Disclosure [Text Block]

Inventories

Inventories, net of reserves, as of

June 30, 2018

and

December 31, 2017

consisted of the following:

	As of
	June 30 , 2018		December 31, 2017
Current:
Raw materials	$	2,580	$	197
Finished goods		11,799		14,218
	$	14,380	$	14,415

Long-term:
Raw materials	$	2,022	$	2,682
Finished goods		6,329		6,026
	$	8,351	$	8,708

Long-term inventory represents inventory held in excess of our current (next

months) requirements based on our recent sales and forecasted level of sales. We expect to sell the above inventory, net of reserves, at or above the stated cost and believe that

loss will be incurred on its sale, although there can be

assurance of the timing or amount of any sales.

Current finished goods did

not

include distributor channel inventories in the amounts of approximately

$1,555

as of

December 31, 2017.

Distributor channel inventories represented inventories at distributors and other customers where revenue recognition criteria had

not

yet been achieved.

Net loss incurred on valuation of inventory at lower of cost or net realizable value and write-off of obsolete inventory during the

three

and

six

months ended

June 30, 2018

was

$170

and

$425,

respectively. During the

three

months and

six

months ended

June 30, 2017

net loss incurred on valuation of inventory at lower of cost or net realizable value and write-off of obsolete inventory was

$55

and

$21,

respectively.

Note 7 - Share-based Compensation

6 Months Ended

Jun. 30, 2018

Shareholders' Equity and Share-based Payments [Text Block]

Share-based Compensation

Employee Stock Option Plans

The Company’s share-based incentive plans offering stock options are offered under the Company’s

2007

Equity Incentive Plan (the

“2007

Plan”), which was restated and approved by the shareholders on

December 12, 2015.

Provisions of the restated

2007

Plan include the granting of up to

2,000,000

incentive and non-qualified stock options, stock appreciation rights, restricted stock and restricted stock units. Options

may

be granted to employees, officers, non-employee directors and other service providers and

may

be granted upon such terms as the Compensation Committee of the Board of Directors determines in their sole discretion. As of

June 30, 2018,

there were

716,855

options outstanding under the

2007

Plan. As of

June 30, 2018,

the

2007

Plan had

777,839

authorized unissued options.

A summary of the stock option activity under the Company’s plans for the

six

months ended

June 30, 2018

is as follows:

	Number of shares			Weighted average exercise price

Options outstanding at beginning of year		764,430		$	8.78
Granted		—			—
Less:
Exercised		—			—
Forfeited prior to vesting		(22,290	)		11.00
Canceled or expired		(25,285	)		11.07
Options outstanding at June 30, 2018		716,855			8.63
Options exercisable at end of June 30, 2018		581,127		$	8.13

As of

June 30, 2018,

the total remaining unrecognized compensation cost related to non-vested stock options, net of forfeitures, was approximately

$495,

which will be recognized over a weighted average period of

1.41

years.

Share-based compensation expense has been recorded as follows:

	Three months ended June 30,				Six months ended June 30,
	2018		2017		2018		2017
Cost of goods sold	$	4	$	7	$	9	$	14
Sales and marketing		10		15		20		29
Research and product development		27		37		57		76
General and administrative		88		110		180		221
	$	129	$	169	$	266	$	340

Note 8 - Shareholders' Equity	6 Months Ended
Note 8 - Shareholders' Equity	Jun. 30, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	8. Shareholders’ Equity Stock Repurchase Program On March 9, 2016, the Board of Directors of the Company authorized the repurchase of up to $10,000 of the Company’s outstanding shares of common stock under a stock repurchase program. In connection with the repurchase authorization, the Company was authorized to complete the repurchase through open market transactions or through an accelerated share repurchase program, in each case to be executed at management’s discretion based on business and market conditions, stock price, trading restrictions, acquisition activity and other factors. The transactions effectuated to date occurred in open market purchases. On March 1, 2017, the Board of Directors of the Company renewed and extended the repurchase program for up to an additional $10,000 of common stock over the next twelve months. In connection with the repurchase extension authorization, the Company was authorized to complete the repurchase through open market transactions or through an accelerated share repurchase program, in each case to be executed at management’s discretion based on business and market conditions, stock price, trading restrictions, acquisition activity and other factors. The transactions effectuated to date occurred in open market purchases. Upon expiry of this repurchase program in March 2018, the program was not renewed again. Cash Dividends On February 21, 2018, the Company declared a cash dividend of $0.07 per share of ClearOne common stock. The dividend was paid on March 21, 2018 to shareholders of record as of March 7, 2018. On June 13, 2018, the Company announced the suspension of its dividend program.

Note 9 - Fair Value Measurements

6 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Text Block]

Fair Value Measurements

The fair value of the Company’s financial instruments reflects the amounts that the Company estimates it will receive in connection with the sale of an asset or pay in connection with the transfer of a liability in an orderly transaction between market participants at the measurement date (exit price). The fair value hierarchy prioritizes the use of inputs used in valuation techniques into the following

three

levels:

Level

- Quoted prices in active markets for identical assets and liabilities.

Level

- Observable inputs other than quoted prices in active markets for identical assets and liabilities; quoted prices in markets that are

not

active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. This category generally includes U.S. Government and agency securities; municipal securities; mutual funds and securities sold and

not

yet settled.

Level

- Unobservable inputs.

The substantial majority of the Company’s financial instruments are valued using observable inputs. The following table sets forth the fair value of the financial instruments re-measured by the Company as of

June 30, 2018

and

December 31, 2017:

	Level 1		Level 2		Level 3		Total
June 30 , 2018
Corporate bonds and notes	$	-	$	4,795	$	-	$	4,795
Municipal bonds		-		4,448		-		4,448
Total	$	-	$	9,243	$	-	$	9,243

	Level 1		Level 2		Level 3		Total
December 31, 2017
Corporate bonds and notes	$	-	$	8,428	$	-	$	8,428
Municipal bonds		-		4,610		-		4,610
Total	$	-	$	13,038	$	-	$	13,038

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note 10 - Income Taxes	6 Months Ended
Note 10 - Income Taxes	Jun. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	10. Income Taxes The Company’s forecasted effective tax benefit rate at June 30, 2018 is 26.8%, a 16% increase from the 10.8% effective tax rate recorded at December 31, 2017. The 16% increase is primarily due to the enactment in 2017 of the Tax Cuts and Jobs act, which resulted in a lower corporate tax rate and a revaluation of the Company's net deferred tax assets. The forecasted effective tax benefit rate of 26.8% excludes jurisdictions for which no benefit from forecasted current year losses is anticipated. Including losses from such jurisdictions results in a forecasted effective tax benefit rate of 26.0%. Our forecasted effective tax rate could fluctuate significantly on a quarterly basis and could change, to the extent that earnings in countries with tax rates that differ from that of the U.S. differ from amounts anticipated at June 30, 2018. After a discrete tax expense of $64, the effective tax benefit rate for the quarter ended June 30, 2018 is 24.9%. The discrete tax expense of $64 is primarily attributable to changes in income tax reserves related to an income tax audit in Hong Kong.

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2018
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Significant Accounting Policies: The significant accounting policies were described in Note 1 to the audited consolidated financial statements included in the Company’s annual report on Form 10 -K for the year ended December 31, 2017. There have been no changes to these policies during the six months ended June 30, 2018 that are of significance or potential significance to the Company except for the change in revenue recognition policy described below. Adoption of New Revenue Standard: On January 1, 2018, as required, the Company adopted ASU No. 2014 - 09 - Revenue from Contracts with Customers (Topic 606 ) (“ASU 2014 - 09” ), ASU No. 2015 - 14 - Revenue from Contracts with Customers (Topic 606 ): Deferral of the Effective Date (“ASU 2015 - 14” ), ASU No. 2016 - 08 - Revenue from Contracts with Customers (Topic 606 ): Principal versus Agent Considerations (“ASU 2016 - 08” ), ASU No. 2016 - 10 - Revenue from Contracts with Customers (Topic 606 ): Identifying Performance Obligations and Licensing (“ASU 2016 - 10” ), ASU No. 2016 - 12 - Revenue from Contracts with Customers (Topic 606 ): Narrow-Scope Improvements and Practical Expedients (“ASU 2016 - 12” ) and ASU No. 2016 - 20 - Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers” (“ASU 2016 - 20” ) (collectively “the New Revenue Standard”). To conform to the New Revenue Standard, the Company modified its revenue recognition policy as described further below. Change in Accounting Policy: On January 1, 2018, the Company adopted the New Revenue Standard using the modified retrospective method, applying the guidance to all open contracts and recognized an adjustment to increase retained earnings by $2,783, reduce deferred product revenue by $4,338 and reduce distributor channel inventories by $1,555 as of that date. The comparative financial information has not been restated and continues to be presented under the accounting standards in effect for the respective periods. The Company applied the practical expedient and has not disclosed the revenue allocated to future shipments of partially completed contracts. Prior to our change in accounting policy, revenue from product sales to distributors was not recognized until the return privilege had expired or until it can be determined with reasonable certainty that the return privilege had expired, which approximated when the product was sold-through to customers of our distributors (dealers, system integrators, value-added resellers, and end-users), rather than when the product was initially shipped to a distributor. At each quarter-end, we evaluated the inventory in the distribution channel through information provided by our distributors. The level of inventory in the channel fluctuated up or down each quarter based upon our distributors’ individual operations. Accordingly, each quarter-end deferral of revenue and associated cost of goods sold were calculated and recorded based upon the actual channel inventory reported at quarter-end. Further, with respect to distributors and other channel partners not reporting the channel inventory, the revenue and associated cost of goods sold were deferred until we received payment for the product sales made to such distributors or channel partners. After the change in the accounting policy, substantially all of the Company’s revenue is recognized following the transfer of control of the products to the customer, which typically occurs upon shipment or delivery depending on the terms of the underlying contracts. During the three months ended June 30, 2018, revenue increased by $271 and during the six months ended June 30, 2018 revenue decreased by $581 due to the impact of the adoption of the New Revenue Standard. Revenue Recognition Policy: The Company generates revenue from sales of its audio and video conferencing equipment to distributors, system integrators and value-added resellers. The Company also generates revenue, to a much lesser extent, from sale of software and licenses to distributors, system integrators, value-added resellers and end-users. The Company recognizes revenue when it satisfies a performance obligation in an amount reflecting the consideration to which it expects to be entitled. For sales agreements, the Company has identified the promise to transfer products, each of which are distinct, to be the performance obligation. The Company applies a five -step approach in determining the amount and timing of revenue to be recognized: ( 1 ) identifying the contract with a customer, ( 2 ) identifying the performance obligations in the contract, ( 3 ) determining the transaction price, ( 4 ) allocating the transaction price to the performance obligations in the contract and ( 5 ) recognizing revenue when the performance obligation is satisfied. Substantially all of the Company’s revenue is recognized at the time control of the products transfers to the customer. Sales agreements with customers are renewable periodically and contain terms and conditions with respect to payment, delivery, warranty and supply, but typically do not require mandatory purchase commitments. In the absence of a sales agreement, the Company’s standard terms and conditions at the time of acceptance of purchase orders apply. The Company considers the customer purchase orders, governed by sales agreements or the Company’s standard terms and conditions, to be the contract with the customer. The Company evaluates certain factors including the customer’s ability to pay (or credit risk). In determining the transaction price, the Company evaluates whether the price is subject to refund or adjustment to determine the net consideration to which the Company expects to be entitled. Sales to distributors, are typically made pursuant to agreements that provide return rights with respect to discontinued or slow-moving products, referred to as stock rotation. Sales to distributors can also be subject to price adjustment on certain products, primarily for distributors with drop-shipping rights. Although payment terms vary, most distributor agreements require payment within 45 days of invoicing. The Company recognizes revenue when it satisfies a performance obligation. The Company recognizes revenue from sales agreements upon transferring control of a product to the customer. This typically occurs when products are shipped or delivered, depending on the delivery terms, or when products that are consigned at customer locations are sold to dealers or end users. Revenue recognized during the three and six months ended June 30, 2018 for equipment sales was $6,803 and $13,900, respectively, and for software, licenses, etc. was $168 and $360, respectively. Sales returns and allowances are estimated based on historical experience. Provisions for discounts and rebates to customers, estimated returns and allowances, ship and credit claims and other adjustments are provided for in the same period the related revenues are recognized, and are netted against revenues. For returns, the Company recognizes a related asset for the right to recover returned products with a corresponding reduction to cost of goods sold. The Company reviews warranty and related claims activity and records provisions, as necessary. Frequently, the Company receives orders with multiple delivery dates that may extend across reporting periods. Since each delivery constitutes a performance obligation, the Company allocates the transaction price of the contract to each performance obligation based on the stand-alone selling price of the products. The Company invoices the customer for each delivery upon shipment and recognizes revenues in accordance with delivery terms. Although payment terms vary, distributors typically pay within 45 days of invoicing and dealers pay within 30 days of invoicing. As scheduled delivery dates are within one year, revenue allocated to future shipments of partially completed contracts are not disclosed. The Company has elected to record freight and handling costs associated with outbound freight after control over a product has transferred to a customer as a fulfillment cost and include it in cost of revenues. Taxes assessed by government authorities on revenue-producing transactions, including value-added and excise taxes, are presented on a net basis (excluded from revenues) in the Consolidated Statements of Operations and Comprehensive Income. Recent Accounting Pronouncements: In February 2016, the FASB released ASU No. 2016 - 02, Leases (Topic 842 ) to bring transparency to lessee balance sheets. The ASU will require organizations that lease assets (lessees) to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months. The standard will apply to both types of leases-capital (or finance) leases and operating leases. Previously, GAAP has required only capital leases to be recognized on lessee balance sheets. The standard is effective for fiscal years beginning after December 15, 2018 and interim periods within fiscal years beginning after December 15, 2018. Early application will be permitted for all organizations. The Company has not yet selected a transition method and is currently evaluating the effect that the updated standard will have on the consolidated financial statements. In August 2016, the FASB released ASU No. 2016 - 15, Classification of Certain Cash Receipts and Cash Payments, which addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU 2016 - 15 became effective for the Company on January 1, 2018. ASU 2016 - 15 had no material impact on our consolidated financial statements. In May 2017, the FASB issued ASU No. 2017 - 09, Compensation-Stock Compensation (Topic 718 ): Scope of Modification Accounting. The new guidance provides clarity and reduces both ( 1 ) diversity in practice and ( 2 ) cost and complexity when applying the guidance in Topic 718, Compensation-Stock Compensation, to a change to the terms or conditions of a share-based payment award. The accounting standard update became effective for the Company on January 1, 2018. ASU 2017 - 09 did not have any material impact on our consolidated financial statements.

Note 2 - Revenue Information (Tables)

6 Months Ended

Jun. 30, 2018

Disaggregation of Revenue [Table Text Block]

	Three months ended June 30, 2018		Six months ended June 30, 2018
Professional audio products	$	4,871	$	9,804
Unified Communications end points		977		2,013
Video products		1,123		2,443
	$	6,971	$	14,260

	Three months ended June 30, 2018		Six months ended June 30, 2018
North and South America	$	4,110	$	8,456
Asia (including Middle East) and Australia		1,861		3,899
Europe and Africa		1,000		1,905
	$	6,971	$	14,260

Note 3 - Earnings (Loss) Per Share (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017
Numerator:
Net loss	$	(2,163	)	$	(820	)	$	(4,009	)	$	(1,288	)
Denominator:
Basic weighted average shares outstanding		8,301,094			8,638,091			8,304,093			8,702,743
Dilutive common stock equivalents using treasury stock method		—			—			—			—
Diluted weighted average shares outstanding		8,301,094			8,638,091			8,304,093			8,702,743

Basic loss per common share	$	(0.26	)	$	(0.09	)	$	(0.48	)	$	(0.15	)
Diluted loss per common share	$	(0.26	)	$	(0.09	)	$	(0.48	)	$	(0.15	)

Weighted average options outstanding		724,373			869,838			736,160			858,845
Anti-dilutive options not included in the computations		724,373			869,838			736,160			858,845

Note 4 - Marketable Securities (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
June 30 , 2018
Available-for-sale securities:
Corporate bonds and notes	$	4,857	$	—	$	(62	)	$	4,795
Municipal bonds		4,491		—		(43	)		4,448
Total available-for-sale securities	$	9,348	$	—	$	(105	)	$	9,243

	Amortized cost		Gross unrealized holding gains		Gross unrealized holding losses			Estimated fair value
December 31, 2017
Available-for-sale securities:
Corporate bonds and notes	$	8,458	$	19	$	(49	)	$	8,428
Municipal bonds		4,637		1		(28	)		4,610
Total available-for-sale securities	$	13,095	$	20	$	(77	)	$	13,038

Available-for-sale Securities, Debt Maturities [Table Text Block]

	Amortized cost		Estimated fair value
June 30, 2018
Due within one year	$	2,862	$	2,852
Due after one year through five years		6,332		6,239
Due after five years		154		152
Total available-for-sale securities	$	9,348	$	9,243

Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]

	Less than 12 months					More than 12 months					Total
(In thousands)	Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses
As of June 30 , 2018
Corporate bonds and notes	$	2,672	$	(24	)	$	1,866	$	(38	)	$	4,538	$	(62	)
Municipal bonds		3,325		(32	)		919		(11	)		4,244		(43	)
Total	$	5,997	$	(56	)	$	2,785	$	(49	)	$	8,782	$	(105	)

	Less than 12 months					More than 12 months					Total
(In thousands)	Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses			Estimated fair value		Gross unrealized holding losses
As of December 31, 2017
Corporate bonds and notes	$	3,799	$	(20	)	$	2,125	$	(30	)	$	5,924	$	(50	)
Municipal bonds		3,341		(18	)		657		(9	)		3,998		(27	)
Total	$	7,140	$	(38	)	$	2,782	$	(39	)	$	9,922	$	(77	)

Note 5 - Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2018

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

	Estimated useful lives (years)			June 30 , 2018			December 31, 2017
Tradename	5	to	7	$	555		$	555
Patents and technological know-how	10	to	17		11,059			8,578
Proprietary software	3	to	15		2,981			2,981
Other	3	to	5		323			323
Total intangible assets					14,918			12,437
Accumulated amortization					(6,407	)		(5,894	)
Total intangible assets, net				$	8,511		$	6,543

Finite-lived Intangible Assets Amortization Expense [Table Text Block]

	Three months ended June 30,						Six months ended June 30,
	2018			2017			2018			2017
Amortization of intangible assets	$	(265	)	$	(231	)	$	(513	)	$	(468	)

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Years ending December 31,	Amount
2018 (Remainder)	$	537
2019		1,010
2020		831
2021		831
2022		831
Thereafter		4,471
Total	$	8,511

Note 6 - Inventories (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Inventory Current and Noncurrent [Table Text Block]

	As of
	June 30 , 2018		December 31, 2017
Current:
Raw materials	$	2,580	$	197
Finished goods		11,799		14,218
	$	14,380	$	14,415

Long-term:
Raw materials	$	2,022	$	2,682
Finished goods		6,329		6,026
	$	8,351	$	8,708

Note 7 - Share-based Compensation (Tables)

6 Months Ended

Jun. 30, 2018

Share-based Compensation, Stock Options, Activity [Table Text Block]

	Number of shares			Weighted average exercise price

Options outstanding at beginning of year		764,430		$	8.78
Granted		—			—
Less:
Exercised		—			—
Forfeited prior to vesting		(22,290	)		11.00
Canceled or expired		(25,285	)		11.07
Options outstanding at June 30, 2018		716,855			8.63
Options exercisable at end of June 30, 2018		581,127		$	8.13

Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]

	Three months ended June 30,				Six months ended June 30,
	2018		2017		2018		2017
Cost of goods sold	$	4	$	7	$	9	$	14
Sales and marketing		10		15		20		29
Research and product development		27		37		57		76
General and administrative		88		110		180		221
	$	129	$	169	$	266	$	340

Note 9 - Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2018

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	Level 1		Level 2		Level 3		Total
June 30 , 2018
Corporate bonds and notes	$	-	$	4,795	$	-	$	4,795
Municipal bonds		-		4,448		-		4,448
Total	$	-	$	9,243	$	-	$	9,243

	Level 1		Level 2		Level 3		Total
December 31, 2017
Corporate bonds and notes	$	-	$	8,428	$	-	$	8,428
Municipal bonds		-		4,610		-		4,610
Total	$	-	$	13,038	$	-	$	13,038

Note 1 - Business Description, Basis of Presentation and Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Contract with Customer, Liability, Current	$ 258,000		$ 258,000			$ 4,635,000
Retail Related Inventory, Total						$ 1,555,000
Revenue from Contract with Customer, Including Assessed Tax	6,971,000	$ 10,311,000	14,260,000	$ 21,989,000
Equipment Sales [Member]
Revenue from Contract with Customer, Including Assessed Tax	6,803,000		13,900,000
Software and Licenses [Member]
Revenue from Contract with Customer, Including Assessed Tax	168,000		360,000
Accounting Standards Update 2014-09 [Member] \| Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Contract with Customer, Liability, Current					$ (4,338,000)
Retail Related Inventory, Total					(1,555,000)
Revenue from Contract with Customer, Including Assessed Tax	$ 271		$ (581,000)
Accounting Standards Update 2014-09 [Member] \| Retained Earnings [Member] \| Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption					$ 2,783,000

Note 2 - Revenue Information - Revenue by Product Group (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue from Contract with Customer, Including Assessed Tax	$ 6,971	$ 10,311	$ 14,260	$ 21,989
Americas [Member]
Revenue from Contract with Customer, Including Assessed Tax	4,110		8,456
Asia Middle East and Australia [Member]
Revenue from Contract with Customer, Including Assessed Tax	1,861		3,899
Europe and Africa [Member]
Revenue from Contract with Customer, Including Assessed Tax	1,000		1,905
Professional Audio Products [Member]
Revenue from Contract with Customer, Including Assessed Tax	4,871		9,804
Unified Communications End Points [Member]
Revenue from Contract with Customer, Including Assessed Tax	977		2,013
Video Products [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 1,123		$ 2,443

Note 3 - Earnings (Loss) Per Share - Computation of Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net loss	$ (2,163)	$ (820)	$ (4,009)	$ (1,288)
Basic weighted average shares outstanding (in shares)	8,301,094	8,638,091	8,304,093	8,702,743
Dilutive common stock equivalents using treasury stock method (in shares)
Diluted weighted average shares outstanding (in shares)	8,301,094	8,638,091	8,304,093	8,702,743
Basic loss per common share (in dollars per share)	$ (0.26)	$ (0.09)	$ (0.48)	$ (0.15)
Diluted loss per common share (in dollars per share)	$ (0.26)	$ (0.09)	$ (0.48)	$ (0.15)
Weighted average options outstanding (in shares)	724,373	869,838	736,160	858,845
Anti-dilutive options not included in the computations (in shares)	724,373	869,838	736,160	858,845

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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