XML 31 R30.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Significant Accounting Policies (Details Narrative) (USD $) | 1 Months Ended | 3 Months Ended | 6 Months Ended | 24 Months Ended
--- | --- | --- | --- | ---
Sep. 30, 2012 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013
Product sales, net |  | $ 2,907,869 | $ 2,916,781 | $ 5,717,581 | $ 5,807,835 |
Deferred Revenue recognized |  |  |  | 0 | 481,000 | 1,097,030
License income | 50,000 |  |  |  |  |
Raytheon Vision Systems |  |  |  |  |  |
Gross contract amount |  | 1,100,000 |  | 1,100,000 |  | 1,100,000
Unbilled receivables - purchase order |  | 253,530 |  | 253,530 |  | 253,530
Product sales, net |  |  |  | 843,500 |  |
Deferred Revenue recognized |  |  |  | 1,097,030 |  |
Change in Classification of Tooling Costs |  |  |  |  |  |
Change in gross value of property and equipment |  |  |  | 899,000 |  |
Change in accumulated amortization |  |  |  | 463,000 |  |
Net decrease in property and equipment |  |  |  | $ 426,000 |  |

X
- Definition Net amount of decrease in property and equipment. + References No definition available. + Details
Name: | LPTH_NetDecreaseInPropertyAndEquipment
Namespace Prefix: | LPTH_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of the contract with Raytheon Vision Systems for which revenue is recognized on a percentage of completion basis. + References No definition available. + Details
Name: | LPTH_SalesContractRaytheonVisionSystems
Namespace Prefix: | LPTH_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The decrease in accumulated depreciation, depletion and amortization (relating to property, plant and equipment) as a result of reclassifications of property, plant and equipment during the period. + References No definition available. + Details
Name: | us-gaap_AccumulatedDepreciationDepletionAndAmortizationReclassificationsOfPropertyPlantAndEquipment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.4(a).Q1) -URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A + Details
Name: | us-gaap_DeferredRevenueRevenueRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Revenue earned during the period relating to consideration received from another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark. Licensing fees are generally, but not always, fixed as to amount and not dependent upon the revenue generated by the licensing party. An entity may receive licensing fees for licenses that also generate royalty payments to the entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(e)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_LicensesRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of reclassification, impairment, donation, or other change to long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTransfersAndChanges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(a)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_SalesRevenueGoodsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of unbilled receivables under long-term contracts that have not been billed and were not billable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 910 -SubTopic 310 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6471494&loc=d3e49336-109356 + Details
Name: | us-gaap_UnbilledReceivablesNotBillableAtBalanceSheetDate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant