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Note 6 - Capitalized Product Development Costs | 9 Months Ended
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Sep. 30, 2024
Notes to Financial Statements |
Capitalized Product Development Costs Disclosure [Text Block] | Note 6. Capitalized Product Development Costs The Company accounts for the costs of Land Mobile Radio (LMR) multi-band development within its products in accordance with ASC Topic 350-30, “ Intangibles – Goodwill and Other,” under which certain LMR multi-band radio development costs incurred subsequent to the establishment of technological feasibility are capitalized and amortized over the estimated lives of the related products. The Company determined technological feasibility was established for multi-band LMR radio products by the introduction of the BKR 9000 multi-band portable product to the market in June 2023, as specified by Topic 350-30. Upon the general release of the LMR multi-band mobile radio product currently in development to customers, development costs for that product will be amortized over periods not exceeding ten years, based on future revenue of the product. Capitalized product development costs are $321 and $751 for the three and nine months ended September 30, 2024, respectively.

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