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<SEC-DOCUMENT>0001144204-09-067093.txt : 20091231
<SEC-HEADER>0001144204-09-067093.hdr.sgml : 20091231
<ACCEPTANCE-DATETIME>20091231171633
ACCESSION NUMBER:		0001144204-09-067093
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20091231
ITEM INFORMATION:		Material Impairments
FILED AS OF DATE:		20091231
DATE AS OF CHANGE:		20091231

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACORN ENERGY, INC.
		CENTRAL INDEX KEY:			0000880984
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				222786081
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33886
		FILM NUMBER:		091268953

	BUSINESS ADDRESS:	
		STREET 1:		4 WEST ROCKLAND ROAD
		CITY:			MONTCHANIN
		STATE:			DE
		ZIP:			19710
		BUSINESS PHONE:		3026561708

	MAIL ADDRESS:	
		STREET 1:		4 WEST ROCKLAND ROAD
		CITY:			MONTCHANIN
		STATE:			DE
		ZIP:			19710

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACORN FACTOR, INC.
		DATE OF NAME CHANGE:	20060920

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DATA SYSTEMS & SOFTWARE INC
		DATE OF NAME CHANGE:	19931019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEFENSE SOFTWARE & SYSTEMS INC
		DATE OF NAME CHANGE:	19930328
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2009</font></font></div>
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appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:</font></div>
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material pursuant to Rule 14a-2 under the Exchange Act (17 CFR
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240.14d-2(b))</font></div>
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2 &#8211; Financial Information</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
2.06 Material Impairment.</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
December 30, 2009, the management of CoaLogix Inc. (&#8220;CoaLogix&#8221;), a 77.4%
subsidiary of Acorn Energy, Inc. (the &#8220;Company&#8221;), determined that a material
impairment of CoaLogix&#8217; licensed MetalliFix technology and associated assets
will be taken by December 31, 2009. In connection with CoaLogix&#8217; re-evaluating
and testing the economic viability of the MetalliFix technology which CoaLogix
had previously licensed from Solucorp Industries, LTD. (&#8220;Solucorp&#8221;) for use for
the removal of heavy metals such as mercury from coal-fired power plants,
CoaLogix engaged Battelle Memorial Institute (&#8220;Battelle&#8221;) to assist CoaLogix
with the determination of the economic viability of MetalliFix. On December 18,
2009, Battelle issued its assessment that MetalliFix is not economically viable
and not competitive with other commercial products for mercury control that are
currently available. After consideration of Battelle&#8217;s assessment and
re-evaluation undertaken by CoaLogix, CoaLogix&#8217; management determined that a
material impairment of the MetalliFix technology and associated assets is
required.</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CoaLogix
licensed the MetalliFix technology from Solucorp pursuant to that certain
Strategic Alliance and License Agreement dated as of May 9, 2008 (the
&#8220;Agreement&#8221;).&#160;&#160;CoaLogix is evaluating its position under the Agreement
given the impairment, and intends to engage in discussions as soon as reasonably
practicable with Solucorp regarding CoaLogix&#8217; rights and Solucorp&#8217;s obligations
under the Agreement.</font></div>
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estimates that the pre-tax, non-cash charges related to the foregoing impairment
will be approximately $2,400,000, which represents the current book value of the
assets related to the Solucorp license. The impairment charges are not expected
to result in future cash expenditures.</font></div>
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Harbor Disclosure</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This Form
8-K contains forward-looking statements within the meaning of the Securities Act
and of the Exchange Act. Such forward-looking statements include, but are not
limited to, those related to future material cash expenditures, earnings growth
and financial and operating performance. Forward-looking statements are not
intended to be a guarantee of future results, but instead constitute the
Company&#8217;s current expectations based on reasonable assumptions. Forecasted
financial information is based on certain material assumptions. These
assumptions include, but are not limited to, accurate projections of revenues
and expenses of the Company&#8217;s subsidiaries and investee companies.</font></div>
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results could differ materially from those projected in our forward-looking
statements due to risks, uncertainties and other factors. Important factors that
could affect actual results are discussed in the Company&#8217;s filings with the
Securities and Exchange Commission including, but not limited, to the risks
discussed under Item 1A &#8220;Risk Factors&#8221; in the Company&#8217;s Annual Report on Form
10-K for the year ended December 31, 2008, as well as our other SEC filings. The
Company undertakes no obligation to update or revise any forward-looking
statements, whether as a result of new information, future events or
otherwise.</font><br></div>
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to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized on this 31st day of December, 2009.</font></div>
    </div>
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