XML 41 R26.htm IDEA: XBRL DOCUMENT v3.10.0.1

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Adoption of New Accounting Standards

Schedule of trade accounts receivable

		December 31, 2018			December 31, 2017
Trade accounts receivable		$	36,428		$	32,579
Unbilled accounts receivable			7,577			—
			44,005			32,579
Less allowance for doubtful accounts			(211)			(48)
		$	43,794		$	32,531

Schedule of allowance for bad debt and credit activity

Balance as of December 31, 2016		$	124
Bad debt expense			4
Write-off of uncollectible accounts			(82)
Currency translation adjustments			2
Balance as of December 31, 2017		$	48
Bad debt expense			169
Write-off of uncollectible accounts			(6)
Balance as of December 31, 2018		$	211

ASU 2014-09

Adoption of New Accounting Standards

Schedule of adoption of new accounting standards

		December 31,			Adoption			January 1,
		2017			Adjustments			2018
Assets:
Accounts receivable, net		$	32,531		$	5,991		$	38,522
Inventories			13,799			(5,929)			7,870
Assets of discontinued operation			20,651			(357)			20,294
Liabilities:
Deferred revenue and customer deposits			3,342			(3,063)			279
Liabilities of discontinued operation			5,669			(535)			5,134
Deferred income taxes			12,168			479			12,647
Stockholders' deficit:
Accumulated (loss) earnings			(1,366)			2,824			1,458

In accordance with ASC 606, the impact on the Company’s Consolidated Balance Sheet and Statement of Operations and Comprehensive Loss was as follows:

								Balances
		As Reported						Without
		December 31,						Adoption of
Balance Sheet		2018			Adjustments			ASC 606
Assets:
Accounts receivable, net		$	43,794		$	(7,508)		$	36,286
Inventories			9,827			7,350			17,177
Liabilities:
Deferred revenue and customer deposits			912			1,893			2,805
Deferred income taxes			5,749			(567)			5,182
Stockholders' deficit:
Accumulated loss			(36,004)			(1,484)			(37,488)

		Year ended December 31, 2018
								Balances
		As Reported						Without
Statement of Operations and		December 31,						Adoption of
Comprehensive Loss		2018			Adjustments			ASC 606
Net sales:
Products		$	125,069		$	(1,803)		$	123,266
Services			130,745			387			131,132
Cost of sales:
Products (exclusive of depreciation and amortization)			82,110			(1,738)			80,372
Services (exclusive of depreciation and amortization)			82,697			510			83,207
Gross profit			78,590			(188)			78,402
Income tax benefit (expense)			4,339			39			4,378
Net loss from continuing operations			(14,799)			(149)			(14,948)
Net loss from discontinued operation, net of tax			(22,663)			157			(22,506)

X

- Definition

A table of trade accounts receivable.

+ References

No definition available.

+ Details

Name:	pmts_TradeAccountsReceivableTableTextBlock
Namespace Prefix:	pmts_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11B
-URI http://asc.fasb.org/extlink&oid=84173941&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	us-gaap_RevenueInitialApplicationPeriodCumulativeEffectTransitionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201409Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: