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Revenue from Contracts with Customers (ASC 606) - Impact of New Revenue Guidance on Financial Statement Line Items (Tables) | 6 Months Ended
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Jun. 30, 2018
Impact of New Revenue Guidance on Financial Statement Line Items [Abstract] |
Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block] |
|  | Three Months Ended June 30, 2018 |  | Six Months Ended June 30, 2018
Consolidated Statement of Operations |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect
Sales: |  |  |  |  |  |  |  |
Product |  | $ | 16,162 |  |  | $ | 16,344 |  |  | $ | 30,154 |  |  | $ | 30,744 |
Service |  | 27,230 |  |  | 27,230 |  |  | 53,339 |  |  | 53,339 |
Net Sales |  | 43,392 |  |  | 43,574 |  |  | 83,493 |  |  | 84,083 |
Costs and expenses: |  |  |  |  |  |  |  |
Costs of product sales |  | 10,094 |  |  | 10,161 |  |  | 19,017 |  |  | 19,493 |
Costs of service sales |  | 15,498 |  |  | 15,498 |  |  | 29,314 |  |  | 29,314 |
Research and development |  | 3,565 |  |  | 3,565 |  |  | 7,499 |  |  | 7,499 |
Sales, marketing and support |  | 8,494 |  |  | 8,536 |  |  | 17,435 |  |  | 17,476 |
General and administrative |  | 6,928 |  |  | 6,928 |  |  | 14,595 |  |  | 14,595 |
Total operating expenses |  | 44,579 |  |  | 44,688 |  |  | 87,860 |  |  | 88,377 |
Loss from operations |  | (1,187 | ) |  | (1,114 | ) |  | (4,367 | ) |  | (4,294 | )
Other income (expense), net |  | 173 |  |  | 173 |  |  | (362 | ) |  | (362 | )
Loss before income tax expense |  | (1,014 | ) |  | (941 | ) |  | (4,729 | ) |  | (4,656 | )
Income tax expense |  | 329 |  |  | 313 |  |  | 507 |  |  | 482 |
Net loss |  | $ | (1,343 | ) |  | $ | (1,254 | ) |  | $ | (5,236 | ) |  | $ | (5,138 | )
Net loss per common share: |  |  |  |  |  |  |  |
Basic and diluted |  | $ | (0.08 | ) |  | $ | (0.07 | ) |  | $ | (0.31 | ) |  | $ | (0.30 | )
|  | Six Months Ended June 30, 2018
Statement of Cash Flows |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect
Net loss |  | $ | (5,236 | ) |  | $ | (5,138 | )
Non cash adjustments to reconcile net loss to net cash used in operating activities |  | 7,821 |  |  | 7,796 |
Changes in operating assets and liabilities: |  |  |  |
Accounts receivable and inventories |  | (1,856 | ) |  | (1,856 | )
Prepaid expenses, other assets, and contract assets |  | (1,022 | ) |  | (505 | )
Deferred revenue, contract liabilities, and long-term contract liabilities |  | 527 |  |  | (63 | )
Accounts payable, accrued compensation, warranty, other, and other long-term liabilities |  | (1,432 | ) |  | (1,432 | )
Net cash used in operating activities |  | $ | (1,198 | ) |  | $ | (1,198 | )
The Company adopted ASC 606 using the modified retrospective method. The cumulative effect of applying the new guidance to all contracts with customers that were not completed as of January 1, 2018 was recorded as an adjustment to accumulated deficit as of the adoption date. As a result of applying the modified retrospective method to adopt the new revenue guidance, the following adjustments were made to accounts on the consolidated balance sheet as of January 1, 2018:
| As Reported |  | Adjustments |  | Adjusted
| December 31, 2017 |  | mini-VSAT Product |  | January 1, 2018
Cash, cash equivalent and marketable securities | $ | 42,915 |  |  | $ | — |  |  | $ | 42,915 |
Accounts receivable, net | 28,316 |  |  | — |  |  | 28,316 |
Inventories | 22,732 |  |  | — |  |  | 22,732 |
Contract assets | — |  |  | 3,205 |  |  | 3,205 |
Prepaid expenses and other current assets | 3,816 |  |  | — |  |  | 3,816 |
Long-lived assets | 92,513 |  |  | — |  |  | 92,513 |
Other non-current assets | 5,927 |  |  | — |  |  | 5,927 |
Contract assets, long-term | — |  |  | 5,963 |  |  | 5,963 |
Non-current deferred income tax asset | 20 |  |  | 202 |  |  | 222 |
Total assets | $ | 196,239 |  |  | $ | 9,370 |  |  | $ | 205,609 |
Accounts payable, accrued expenses, and other current liabilities | $ | 36,430 |  |  | — |  |  | $ | 36,430 |
Deferred revenue, current | 6,919 |  |  | (6,919 | ) |  | — |
Contract liabilities | — |  |  | 11,039 |  |  | 11,039 |
Long-term contract liabilities | — |  |  | 7,998 |  |  | 7,998 |
Other long-term liabilities | 2,653 |  |  | — |  |  | 2,653 |
Long-term debt, excluding current portion | 44,572 |  |  | — |  |  | 44,572 |
Total liabilities | $ | 90,574 |  |  | $ | 12,118 |  |  | $ | 102,692 |
Accumulated deficit | (4,417 | ) |  | (2,748 | ) |  | (7,165 | )
Common stock, additional paid-in capital, and accumulated other comprehensive loss | 110,082 |  |  | — |  |  | 110,082 |
Total stockholders’ equity | $ | 105,665 |  |  | $ | (2,748 | ) |  | $ | 102,917 |
Total liabilities and stockholders’ equity | $ | 196,239 |  |  | $ | 9,370 |  |  | $ | 205,609 |
The adoption of ASC 606 had no impact on the Company’s cash flows from operations. The aforementioned impacts resulted in offsetting shifts in cash flows throughout net loss and various changes in working capital balances.
|  | Contract Assets |  | Contract Liabilities
|  | Current | Non-Current |  | Current | Non-Current
Balance at January 1, 2018 |  | $ | 3,205 |  | $ | 5,963 |  |  | $ | 11,039 |  | $ | 7,998 |
Balance at June 30, 2018 |  | $ | 3,419 |  | $ | 6,266 |  |  | $ | 11,051 |  | $ | 8,374 |
The following tables compare the reported consolidated balance sheet, statement of operations and cash flows, as of and for the three months ended June 30, 2018, to the pro forma amounts that would have been reported if the previous guidance had been in effect:
|  | As of June 30, 2018
Balance Sheet |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect
Cash, cash equivalent and marketable securities |  | $ | 34,872 |  |  | $ | 34,872 |
Accounts receivable, net |  | 29,837 |  |  | 29,837 |
Inventories |  | 22,912 |  |  | 22,912 |
Contract assets |  | 3,419 |  |  | — |
Prepaid expenses and other current assets |  | 3,339 |  |  | 3,339 |
Long-lived assets |  | 96,049 |  |  | 96,049 |
Other non-current assets |  | 6,735 |  |  | 6,735 |
Contract assets, long-term |  | 6,266 |  |  | — |
Non-current deferred income tax asset |  | 198 |  |  | 21 |
Total assets |  | $ | 203,627 |  |  | $ | 193,765 |
Accounts payable, accrued expenses, and other current liabilities |  | $ | 38,403 |  |  | $ | 38,403 |
Deferred revenue, current |  | — |  |  | 6,716 |
Contract liabilities |  | 11,051 |  |  | — |
Long-term contract liabilities |  | 8,374 |  |  | — |
Other long-term liabilities |  | 4,793 |  |  | 4,793 |
Long-term debt, excluding current portion |  | 38,575 |  |  | 38,575 |
Total liabilities |  | $ | 101,196 |  |  | $ | 88,487 |
Accumulated deficit |  | (12,401 | ) |  | (9,554 | )
Common stock, additional paid-in capital, and accumulated other comprehensive loss |  | 114,832 |  |  | 114,832 |
Total stockholders’ equity |  | $ | 102,431 |  |  | $ | 105,278 |
Total liabilities and stockholders’ equity |  | $ | 203,627 |  |  | $ | 193,765 |

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- Definition Impact of New Revenue Guidance on Financial Statement Line Items [Abstract] + References No definition available. + Details
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- Definition Tabular disclosure of the comparison between amounts disclosed under previous guidance and new guidance. + References No definition available. + Details
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