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Note 13 - Stockholders' Equity | 12 Months Ended
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Dec. 31, 2017
Notes to Financial Statements |
Stockholders' Equity Note Disclosure [Text Block] |
13. | STOCKHOLDERS ’ EQUITY
We have authorized 20,000,000 shares of common stock, $0.01 par value per share and 2,000,000 shares of special stock, par value $0.10 per share, of which none is outstanding. On December 30, 2016, Intelligent Systems and its wholly owned subsidiary CoreCard MergerSub, Inc. entered into an Agreement and Plan of Merger with CoreCard Software, Inc., our majority owned subsidiary, providing for the recapitalization of CoreCard. Pursuant to the Merger Agreement, MergerSub merged with and into CoreCard on January 1, 2017. As a result of the merger, we now own 100% of the outstanding shares of CoreCard. As such, beginning January 1, 2017, we no longer reduce income or losses by the amount that had been allocable in prior periods to the non-controlling common stock interest in CoreCard. As a result of the recapitalization of CoreCard, we recorded the following adjustments to our shareholders ’ equity to eliminate the minority interest component. There was no impact on the statement of operations for the twelve months ended December 31, 2017.
|  | As of |  |  |  |  |  |  | As of |
(in thousands) |  | December 31, 2016 |  |  | Adjustments |  |  | January 1, 2017 |
Intelligent Systems Corporation stockholders ’ equity: |  |  |  |  |  |  |  |  |  |  |  |
Common stock |  | $ | 87 |  |  | $ | -- |  |  | $ | 87 |
Additional paid-in capital |  |  | 17,864 |  |  |  | (3,038 | ) |  |  | 14,826 |
Accumulated other comprehensive loss |  |  | (163 | ) |  |  | 22 |  |  |  | (141 | )
Accumulated income |  |  | 4,158 |  |  |  | -- |  |  |  | 4,158 |
Total Intelligent Systems Corporation stockholders ’ equity |  |  | 21,946 |  |  |  | (3,016 | ) |  |  | 18,930 |
Noncontrolling interest |  |  | (3,016 | ) |  |  | 3,016 |  |  |  | -- |
Total stockholders ’ equity |  | $ | 18,930 |  |  | $ | -- |  |  | $ | 18,930 |

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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