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Segment Information | 9 Months Ended
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Sep. 30, 2013
Segment Reporting [Abstract] |
Segment Information | 10. Segment Information The Company operates in two business segments, Test and Measurement Instrumentation and New Energy. The Test and Measurement Instrumentation segment designs, manufactures, markets and services high performance test and measurement instruments and systems, wafer characterization tools for the semiconductor and solar industries, tensile stage systems for materials testing at academic and industrial settings, and computer-based balancing systems for aircraft and industrial power engines. The New Energy segment is focused on commercializing direct methanol fuel cells. The Company’s principal operations are located in North America. The accounting policies of the Test and Measurement Instrumentation and New Energy segments are similar to those described in the summary of significant accounting policies in the Company’s Annual Report on Form 10-K (Note 2). The Company evaluates performance based on profit or loss from operations before income taxes. Inter-segment sales and expenses are not significant. Summarized financial information concerning the Company’s reportable segments is shown in the following tables. The “Other” column includes corporate related items and items such as income taxes or unusual items, which are not allocated to reportable segments. The “Reconciling Items” column includes non-controlling interests in a consolidated entity. In addition, segments’ non-cash items include any depreciation in reported profit or loss. The New Energy segment figures include the Company’s direct micro fuel cell operations. As a result of the suspension of the MTI Micro operations in late 2011, the New Energy segment will continue to be included in these tables as long as they remain in our consolidated operations.
(Dollars in thousands) |  | Test and Measurement Instrumentation |  | New Energy |  | Other |  | Reconciling Items |  | Condensed Consolidated Totals |
Three Months Ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product revenue |  | $ | 2,311 |  | $ | — |  | $ | — |  | $ | — |  | $ | 2,311 |
Unfunded research and product development expenses |  |  | 301 |  |  | — |  |  | — |  |  | — |  |  | 301 |
Selling, general and administrative expenses |  |  | 572 |  |  | 25 |  |  | 283 |  |  | — |  |  | 880 |
Segment profit (loss) from operations before non-controlling interest |  |  | 438 |  |  | (33 | ) |  | (146 | ) |  | — |  |  | 259 |
Segment profit (loss) |  |  | 438 |  |  | (34 | ) |  | (258 | ) |  | 18 |  |  | 164 |
Total assets |  |  | 2,191 |  |  | 38 |  |  | 2,405 |  |  | — |  |  | 4,634 |
Capital expenditures |  |  | 2 |  |  | — |  |  | 24 |  |  | — |  |  | 26 |
Depreciation |  |  | 21 |  |  | — |  |  | 1 |  |  | — |  |  | 22 |
(Dollars in thousands) |  | Test and Measurement Instrumentation |  | New Energy |  | Other |  | Reconciling Items |  | Condensed Consolidated Totals |
Three Months Ended September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product revenue |  | $ | 1,083 |  | $ | — |  | $ | — |  | $ | — |  | $ | 1,083 |
Unfunded research and product development expenses |  |  | 327 |  |  | — |  |  | — |  |  | — |  |  | 327 |
Selling, general and administrative expenses |  |  | 472 |  |  | 41 |  |  | 795 |  |  | — |  |  | 1,308 |
Segment loss from operations before non-controlling interest |  |  | (668 | ) |  | (68 | ) |  | (443 | ) |  | — |  |  | (1,179 | )
Segment (loss) profit |  |  | (668 | ) |  | (69 | ) |  | (448 | ) |  | 36 |  |  | (1,149 | )
Total assets |  |  | 2,039 |  |  | 159 |  |  | 2,016 |  |  | — |  |  | 4,214 |
Capital expenditures |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | 2 |
Depreciation |  |  | 23 |  |  | 6 |  |  | — |  |  | — |  |  | 29 |
(Dollars in thousands) |  | Test and Measurement Instrumentation |  | New Energy |  | Other |  | Reconciling Items |  | Condensed Consolidated Totals |
Nine Months Ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product revenue |  | $ | 6,778 |  | $ | — |  | $ | — |  | $ | — |  | $ | 6,778 |
Unfunded research and product development expenses |  |  | 948 |  |  | — |  |  | — |  |  | — |  |  | 948 |
Selling, general and administrative expenses |  |  | 1,582 |  |  | 67 |  |  | 977 |  |  | — |  |  | 2,626 |
Segment profit (loss) from operations before non-controlling interest |  |  | 1,191 |  |  | (99 | ) |  | (526 | ) |  | — |  |  | 566 |
Segment profit (loss) |  |  | 1,191 |  |  | (99 | ) |  | (794 | ) |  | 52 |  |  | 350 |
Total assets |  |  | 2,191 |  |  | 38 |  |  | 2,405 |  |  | — |  |  | 4,634 |
Capital expenditures |  |  | 44 |  |  | — |  |  | 24 |  |  | — |  |  | 68 |
Depreciation |  |  | 62 |  |  | 4 |  |  | 2 |  |  | — |  |  | 68 |
(Dollars in thousands) |  | Test and Measurement Instrumentation |  | New Energy |  | Other |  | Reconciling Items |  | Condensed Consolidated Totals |
Nine Months Ended September 30, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Product revenue |  | $ | 3,653 |  | $ | — |  | $ | — |  | $ | — |  | $ | 3,653 |
Unfunded research and product development expenses (income) |  |  | 1,038 |  |  | (1 | ) |  | — |  |  | — |  |  | 1,037 |
Selling, general and administrative expenses |  |  | 1,423 |  |  | 137 |  |  | 1,818 |  |  | — |  |  | 3,378 |
Segment (loss) profit from operations before non-controlling interest |  |  | (1,491 | ) |  | 20 |  |  | (1,053 | ) |  | — |  |  | (2,524 | )
Segment (loss) profit |  |  | (1,491 | ) |  | 19 |  |  | (1,058 | ) |  | (10 | ) |  | (2,540 | )
Total assets |  |  | 2,039 |  |  | 159 |  |  | 2,016 |  |  | — |  |  | 4,214 |
Capital expenditures |  |  | 12 |  |  | — |  |  | — |  |  | — |  |  | 12 |
Depreciation |  |  | 73 |  |  | 29 |  |  | — |  |  | — |  |  | 102 |
The following table presents the details of “Other” segment loss:
(Dollars in thousands) |  | Three Months Ended September 30, |  | Nine Months Ended September 30, |
|  | 2013 |  | 2012 |  | 2013 |  | 2012 |
Corporate and other (expenses) income: |  |  |  |  |  |  |  |  |  |  |  |  |
Salaries and benefits | $ |  | (175 | ) | $ | (564 | ) | $ | (442 | ) | $ | (1,176 | )
Depreciation |  |  | (1 | ) |  | — |  |  | (2 | ) |  | (1 | )
Income tax expense |  |  | (113 | ) |  | (6 | ) |  | (268 | ) |  | (6 | )
Other income (expense), net |  |  | 31 |  |  | 122 |  |  | (82 | ) |  | 125 |
Total “Other” segment loss | $ |  | (258 | ) | $ | (448 | ) | $ | (794 | ) | $ | (1,058 | )

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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