XML 50 R37.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Summary of Significant Accounting Policies (Details) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Dec. 31, 2017 | Sep. 30, 2018 USD ($) | Sep. 30, 2018 USD ($) item | Dec. 31, 2017 USD ($) | Sep. 30, 2017 USD ($) | Sep. 30, 2016 USD ($)
Inventory valuation |  |  |  |  |  |
Raw materials |  | $ 2,892,366 | $ 2,892,366 |  | $ 2,920,209 |
Work-in-process |  | 817,051 | 817,051 |  | 794,756 |
Finished goods |  | 570,691 | 570,691 |  | 464,689 |
Inventories |  | $ 4,280,108 | 4,280,108 |  | 4,179,654 |
Property and Equipment |  |  |  |  |  |
Aircraft purchase |  |  | 2,400,000 |  |  |
Long-Lived Assets |  |  |  |  |  |
Impairment charges |  |  | $ 0 |  | 0 | $ 0
Revenue Recognition |  |  |  |  |  |
Minimum number of deliverable for allocating revenue to each deliverable | item |  |  | 1 |  |  |
Customer Service Revenue |  |  |  |  |  |
Customer Service Sales |  |  | $ 4,047,265 |  | 3,232,712 | 3,597,828
Customer Service Cost of Sales |  |  | 1,724,167 |  | 1,520,146 | 1,271,022
Gross Profit |  |  | $ 2,323,098 |  | $ 1,712,566 | $ 2,326,806
Income taxes |  |  |  |  |  |
U.S. Federal statutory tax rate (as a percent) | 34.00% | 21.00% | 24.30% |  | 34.00% | 34.00%
Percentage of limitation on net operating losses |  | 80.00% |  |  |  |
Deferred income tax expense due to Tax Cuts and Jobs Act |  |  |  | $ 321,038 |  |
Property and equipment except manufacturing facility and the corporate airplane | Minimum |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |
Estimated useful lives |  |  | 3 years |  |  |
Property and equipment except manufacturing facility and the corporate airplane | Maximum |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |
Estimated useful lives |  |  | 7 years |  |  |
Corporate airplane and manufacturing facility | Minimum |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |
Estimated useful lives |  |  | 39 years |  |  |
Corporate airplane and manufacturing facility | Maximum |  |  |  |  |  |
Property and Equipment |  |  |  |  |  |
Estimated useful lives |  |  | 10 years |  |  |

X
- Definition Represents aircraft purchase. + References No definition available. + Details
Name: | issc_AircraftPurchase
Namespace Prefix: | issc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition NA + References No definition available. + Details
Name: | issc_CustomerServiceRevenueAbstract
Namespace Prefix: | issc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the information related to gross profit from customer service. + References No definition available. + Details
Name: | issc_GrossProfitFromCustomerService
Namespace Prefix: | issc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | issc_IncomeTaxesAbstract
Namespace Prefix: | issc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | issc_LongLivedAssetsAbstract
Namespace Prefix: | issc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the minimum number of deliverable for allocating revenue to each deliverable based on that deliverable's selling price. + References No definition available. + Details
Name: | issc_RevenueRecognitionMinimumNumberOfDeliverableForAllocatingRevenueToEachDeliverable
Namespace Prefix: | issc_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of income tax expense (benefit) for remeasurement of deferred tax from change in tax rate pursuant to Tax Cuts and Jobs Act of 2017. + References No definition available. + Details
Name: | issc_TaxCutsAndJobsActOf2017ChangeInTaxRateIncomeTaxExpenseBenefit
Namespace Prefix: | issc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage limitation of net operating losses due to Tax Cuts and Jobs Act of 2017. + References No definition available. + Details
Name: | issc_TaxCutsAndJobsActOf2017LimitationToNetOperatingLossesPercentage
Namespace Prefix: | issc_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Maintenance costs incurred and directly related to services rendered by an entity during the reporting period. + 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 210.5-03.2(d)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfServicesMaintenanceCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 225 -Section 45 -Paragraph 11 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84241808&loc=d3e92212-112881 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=98514028&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=68055307&loc=d3e2420-110228 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84176398&loc=d3e2921-110230 + Details
Name: | us-gaap_ImpairmentOfLongLivedAssetsHeldForUse
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.BB) -URI http://asc.fasb.org/extlink&oid=27011343&loc=d3e100047-122729 + Details
Name: | us-gaap_InventoryFinishedGoodsNetOfReserves
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 35 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=68049868&loc=d3e3927-108312 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765 + Details
Name: | us-gaap_InventoryNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_InventoryNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.BB) -URI http://asc.fasb.org/extlink&oid=27011343&loc=d3e100047-122729 + Details
Name: | us-gaap_InventoryRawMaterialsNetOfReserves
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.BB) -URI http://asc.fasb.org/extlink&oid=27011343&loc=d3e100047-122729 + Details
Name: | us-gaap_InventoryWorkInProcessNetOfReserves
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Revenue derived from maintenance services provided under contracts or arrangements with clients. For example, it may include the maintenance of software, plant and equipment, and facilities. + 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(d)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_MaintenanceRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueRecognitionAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=issc_PropertyPlantAndEquipmentOtherThanAirTransportationEquipmentAndManufacturingFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=issc_CorporateAirplaneAndManufacturingFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |