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Note 6 - Assets Held for Sale | 9 Months Ended
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Sep. 30, 2022
Notes to Financial Statements |
Disclosure of Assets Held-for-sale [Text Block] | Note 6 – Assets Held for Sale Assets are classified as held for sale and presented separately on the Consolidated Balance Sheet when all of the following criteria for a plan of sale have been met: (1) management, having the authority to approve the action, commits to a plan to sell the assets; (2) the assets are available for immediate sale, in their present condition, subject only to terms that are usual and customary for sales of such assets; (3) an active program to locate a buyer and other actions required to complete the plan to sell the assets have been initiated; (4) the sale of the assets is probable and is expected to be completed within one year; (5) the assets are being actively marketed for a price that is reasonable in relation to their current fair value; and (6) actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or the plan will be withdrawn. The assets are then recorded at the lower of their current carrying value or the fair market value, less costs to sell. During the first quarter of 2022, a facility the Company owns in Maple Plain, Minnesota, encompassing approximately 35,000 square feet of manufacturing and office space, met the criteria to be held for sale. The assets held for sale were $2.0 million as of June 30, 2022 and were presented on the Company's Consolidated Balance Sheet as Long-term assets held for sale. The Company closed on the sale of the facility in the third quarter of 2022 for a net purchase price of $3.2 million, which resulted in a gain of $1.2 million recorded in general and administrative expense on the Company's Consolidated Statements of Operations.

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