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BASIS OF PRESENTATION (Tables)

9 Months Ended

Sep. 30, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

A summary of the revisions as of each reporting period affected is as follows:

As of and for the year ended December 31, 2018:

(In thousands)	As Reported				Adjustments				As Revised
Balance Sheet
Accrued severance and related	$	727			$	(117	)		$	610			[1], [3]
Additional paid-in capital	52,221				699				52,920				[1]
Retained earnings	35,513				(582		)		34,931				[1]
Statement of Operations
Professional services	$	3,072			$	34			$	3,106			[1]
Salaries and related costs	8,673				548				9,221				[1]
Loss per share from continuing operations
Basic and Diluted	$	(0.29	)		$	(0.01	)		$	(0.30	)
Income per share from discontinued operations
Basic	$	2.21			$	—			$	2.21
Diluted	$	2.14			$	—			$	2.14
Income per share all operations
Basic	$	1.93			$	(0.02	)		$	1.91
Diluted	$	1.86			$	(0.01	)		$	1.85
[1] Adjustments relate to stock-based compensation corrections
[2] Adjustments relate to OEM revenue correction
[3] Financial statement caption has been condensed in accrued expenses and other liabilities in the current interim period

As of and for the three months ended March 31, 2019:

(In thousands)	As Reported				Adjustments				As Revised
Balance Sheet
Other assets	$	162			$	77			$	239			[1]
Contract liabilities	—				194				194				[1]
Additional paid-in capital	53,147				1,035				54,182				[1]
Retained earnings	30,832				(1,152		)		29,680				[1]
Statement of Operations
Sales	$	5,823			$	(194	)		$	5,629			[2]
Professional services	1,791				336				2,127				[1]
Salaries and related costs	3,221				117				3,338				[1]
Selling, general and administrative	3,101				(77		)		3,024				[2]
Loss per share - basic and diluted	$	(0.14	)		$	(0.02	)		$	(0.16	)
[1] Adjustments relate to stock-based compensation corrections
[2] Adjustments relate to OEM revenue correction

As of and for the six months ended June 30, 2019:

(In thousands)	As Reported				Adjustments				As Revised
Balance Sheet
Other assets	$	368			$	77			$	445			[1]
Contract liabilities	—				194				194				[1]
Additional paid-in capital	54,051				1,035				55,086				[1]
Retained earnings	26,494				(1,152		)		25,342				[1]
Statement of Operations
Sales	$	12,391			$	(194	)		$	12,197			[2]
Professional services	3,424				336				3,760				[1]
Salaries and related costs	6,554				117				6,671				[1]
Selling, general and administrative	6,184				(77		)		6,107				[2]
Loss per share - basic and diluted	$	(0.27	)		$	(0.02	)		$	(0.29	)
[1] Adjustments relate to stock-based compensation corrections
[2] Adjustments relate to OEM revenue correction

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- References

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- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794

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