CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and equivalents	$ 25,882,554	$ 15,822,495
Marketable debt securities, at fair value	51,454,910	61,375,401
Accounts receivable, net of allowance of $149,000 in 2017 and $136,000 in 2016	2,023,618	1,664,488
Unbilled receivables	124,068	34,707
Inventory	5,949,010	3,302,112
Prepaid taxes	166,461	341,144
Prepaid expenses and other current assets	1,089,948	853,757
Total current assets	86,690,569	83,394,104
Property, plant and equipment, net	3,660,925	2,976,006
Goodwill	2,376,577	844,023
Intangible assets, net	1,356,546	0
Other assets	968,083	618,139
Total assets	95,052,700	87,832,272
Current liabilities:
Accounts payable	3,965,760	4,355,462
Accrued payroll and expenses	2,755,150	1,443,976
Accrued warranty	585,000	518,000
Billings in excess of revenue earned	728,281	981,761
Other accrued liabilities	4,792,347	2,560,144
Income tax payable	724,688	935,364
Deferred tax liabilities	2,606,312	2,571,000
Total current liabilities	16,157,538	13,365,707
Asset retirement obligations	268,068	246,922
Commitments and contingencies
Stockholders’ equity:
Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued	0	0
Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 79,669,818 shares in 2017 and 2016; outstanding 72,187,688 shares in 2017 and 64,538,686 shares in 2016	767,009	766,409
Additional paid-in capital	331,008,801	328,524,644
Treasury stock (4,513,256 shares in 2017 and 12,102,258 shares in 2016, at cost)	(17,238,669)	(42,741,551)
Accumulated other comprehensive income	2,346,909	1,570,971
Accumulated deficit	(238,319,253)	(214,042,787)
Total Kopin Corporation stockholders’ equity	78,564,797	74,077,686
Noncontrolling interest	62,297	141,957
Total stockholders’ equity	78,627,094	74,219,643
Total liabilities and stockholders’ equity	$ 95,052,700	$ 87,832,272

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.