XML 48 R42.htm IDEA: XBRL DOCUMENT
v2.4.0.6

EQUITY (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Equity [Abstract] |
Schedule of Share-based Compensation, Stock Options, USSI Activity [Table Text Block] | A summary status of the USSI 2012 Stock Option Plan as of December 31, 2012, as well as changes during the year then ended, is presented below :
|  | 2012
|  | Number of Options |  | Weighted Average Exercise Price |  | Weighted Average Remaining Contractual Life
|  | (in shares) |  |  |  | (in years)
Outstanding at beginning of year |  | — |  |  | $ | — |  |  |
Granted at fair value |  | 637,375 |  |  | $ | 1.72 |  |  |
Exercised |  | — |  |  | $ | — |  |  |
Forfeited |  | (5,000 | ) |  | $ | 1.72 |  |  |
Outstanding at end of year |  | 632,375 |  |  | $ | 1.72 |  |  | 6.7
Exercisable at end of year |  | 322,337 |  |  | $ | 1.72 |  |  | 6.7
Schedule of Share-based Compensation, Shares Authorized under DSIT Stock Option Plans, by Exercise Price Range [Table Text Block] | Summary information regarding the options under the Plan outstanding and exercisable at December 31, 2012 is as follows:
|  | Outstanding |  | Exercisable
Range of Exercise Prices |  | Number Outstanding |  | Weighted Average Remaining Contractual Life |  | Weighted Average Exercise Price |  | Number Exercisable |  | Weighted Average Exercise Price
|  | (in shares) |  | (in years) |  |  |  | (in shares) |  |
$1.05 – $1.26 |  | 147,770 |  |  | 6.6 |  | $ | 1.18 |  |  | — |  |  | — |
$2.51 |  | 90,994 |  |  | 6.6 |  | $ | 2.51 |  |  | — |  |  | — |
|  | 238,764 |  |  |  |  | $ | 1.69 |  |  | — |  |  | — |
Schedule of Share-based Compensation, Stock Options, DSIT Activity [Table Text Block] | A summary status of the DSIT Plan as of December 31, 2010, 2011 and 2012, as well as changes during the years then ended, is presented below:
|  | 2010 |  | 2011 |  | 2012
|  | Number of Options (in shares) |  | Weighted Average Exercise Price |  | Number of Options (in shares) |  | Weighted Average Exercise Price |  | Number of Options (in shares) |  | Weighted Average Exercise Price
Outstanding at beginning of year |  | 152,400 |  |  | $ | 1.18 |  |  | 152,400 |  |  | $ | 1.18 |  |  | 240,824 |  |  | $ | 1.67 |
Granted at fair value |  | — |  |  | — |  |  | 93,054 |  |  | 2.45 |  |  | — |  |  | $ | — |
Exercised |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Forfeited |  | — |  |  | — |  |  | (4,630 | ) |  | 1.09 |  |  | (2,060 | ) |  | $ | 2.51 |
Outstanding at end of year |  | 152,400 |  |  | $ | 1.18 |  |  | 240,824 |  |  | $ | 1.67 |  |  | 238,764 |  |  | 1.69 |
Exercisable at end of year* |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
* Options vest only upon an exit event for the Company.
Share based compensation grants to directors and officers [Table Text Block] | Option grants to directors and officers for the years ended December 31, 2010 , 2011 and 2012 can be found below:
|  | 2010 |  | 2011 |  | 2012
|  | Number of shares |  | Weighted average exercise price |  | Number of shares |  | Weighted average exercise price |  | Number of shares |  | Weighted average exercise price
Options granted to - directors and officers (included above) during the year |  | 95,000 |  |  | $ | 4.82 |  |  | 141,666 |  |  | $ | 4.51 |  |  | 211,898 |  |  | $ | 8.02 |
Exercised by directors and officers during the year |  | 67,500 |  |  | $ | 2.36 |  |  | 159,779 |  |  | $ | 2.64 |  |  | 199,697 |  |  | $ | 3.12 |
Forfeited by directors and officers during the year |  | 120,000 |  |  | $ | 6.13 |  |  | 351,221 |  |  | $ | 3.00 |  |  | 127,803 |  |  | $ | 5.75 |
Number of options held by directors and officers at year end |  | 1,574,665 |  |  | $ | 3.69 |  |  | 1,199,999 |  |  | $ | 4.13 |  |  | 1,134,397 |  |  | $ | 4.95 |
Dividends paid [Table Text Block] | In October 2011, the Board of Directors of the Company approved the payment of a quarterly dividend of $0.035 per share and a 2011 year-end special dividend of $0.05 per share which was paid in January 2012. Dividends paid since the approval of the quarterly dividend are as follows:
Period |  | Regular dividend per share |  | Special dividend per share |  | Total dividend paid per share |  | Dividend paid in cash |  | Value of dividend paid in shares under the DRIP |  | Total dividend paid |  | Value of share discount under the DRIP |  | Number of shares granted under the DRIP
Fourth quarter 2011 |  | $ | 0.035 |  |  | $ | — |  |  | $ | 0.035 |  |  | $ | 613 |  |  | $ | — |  |  | $ | 613 |  |  | $ | — |  |  | — |
Year ended December 31, 2011 |  | $ | 0.035 |  |  | $ | — |  |  | $ | 0.035 |  |  | $ | 613 |  |  | $ | — |  |  | $ | 613 |  |  | $ | — |  |  | — |
First quarter 2012 |  | $ | 0.035 |  |  | $ | 0.050 |  |  | $ | 0.085 |  |  | $ | 1,496 |  |  | $ | — |  |  | $ | 1,496 |  |  | $ | — |  |  | — |
Second quarter 2012 |  | $ | 0.035 |  |  | $ | — |  |  | $ | 0.035 |  |  | $ | 627 |  |  | $ | — |  |  | $ | 627 |  |  | $ | — |  |  | — |
Third quarter 2012 |  | $ | 0.035 |  |  | $ | — |  |  | $ | 0.035 |  |  | $ | 559 |  |  | $ | 69 |  |  | $ | 628 |  |  | $ | 4 |  |  | 8,429 |
Fourth quarter 2012 |  | $ | 0.035 |  |  | $ | — |  |  | $ | 0.035 |  |  | $ | 526 |  |  | $ | 106 |  |  | $ | 632 |  |  | $ | 6 |  |  | 14,305 |
Year ended December 31, 2012 |  | $ | 0.14 |  |  | $ | 0.05 |  |  | $ | 0.19 |  |  | $ | 3,208 |  |  | $ | 175 |  |  | $ | 3,383 |  |  | $ | 10 |  |  | 22,734 |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] | The Company utilized the Black-Scholes option-pricing model to estimate fair value, utilizing the following assumptions for the respective years (all in weighted averages):
|  | 2010 |  | 2011 |  | 2012
Risk-free interest rate |  | 2.8 | % |  | 1.8 | % |  | 1.8 | %
Expected term of options, in years |  | 6.3 |  |  | 5.5 |  |  | 7 |
Expected annual volatility |  | 68 | % |  | 62 | % |  | 58 | %
Expected dividend yield |  | — | % |  | 1.8 | % |  | 1.3 | %
Determined weighted average grant date fair value per option |  | $ | 3.47 |  |  | $ | 2.17 |  |  | $ | 3.72 |
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block] | Stock-based compensation expense included in the Company’s Statements of Operations was:
|  | Year ended December 31,
|  | 2010 |  | 2011 |  | 2012
Research and development expense |  | $ | — |  |  | $ | — |  |  | $ | 81 |
Selling, general and administrative expense* |  | 690 |  |  | 458 |  |  | 774 |
Total stock compensation expense |  | $ | 690 |  |  | $ | 458 |  |  | $ | 855 |
* Stock compensation expense in 2011 includes $51 with respect to stock granted to consultants.
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block] | A summary of the Company’s option plans as of December 31, 2010, 2011 and 2012, as well as changes during each of the years then ended, is presented below:
|  | 2010 |  | 2011 |  | 2012 |
|  | Number of Options (in shares) |  | Weighted Average Exercise Price |  | Number of Options (in shares) |  | Weighted Average Exercise Price |  | Number of Options (in shares) |  | Weighted Average Exercise Price |
Outstanding at beginning of year |  | 1,745,165 |  |  | $ | 3.52 |  |  | 1,817,665 |  |  | $ | 3.69 |  |  | 1,388,333 |  |  | $ | 4.17 |  |
Granted at market price |  | 260,000 |  |  | $ | 5.58 |  |  | 166,666 |  |  | $ | 4.63 |  |  | 348,898 |  |  | $ | 7.85 |  |
Exercised * |  | (67,500 | ) |  | $ | 2.36 |  |  | (231,831 | ) |  | $ | 2.62 |  |  | (252,453 | ) |  | $ | 3.24 |  |
Forfeited or expired |  | (120,000 | ) |  | $ | 6.13 |  |  | (364,167 | ) |  | $ | 3.00 |  |  | (173,381 | ) |  | $ | 5.10 |  |
Outstanding at end of year |  | 1,817,665 |  |  | $ | 3.69 |  |  | 1,388,333 |  |  | $ | 4.17 |  |  | 1,311,397 |  |  | $ | 5.20 |  |
Exercisable at end of year |  | 1,572,455 |  |  | $ | 3.62 |  |  | 1,267,915 |  |  | $ | 4.08 |  |  | 954,432 |  |  | $ | 4.26 |  |
* All shares issued in connection with option exercises were newly issued shares.
Schedule of cashless net exercises and cash exercises [Table Text Block] | The breakdown of option exercises between cashless net exercises and cash exercises is as follows the years ended December 31, 2010 , 2011 and 2012:
|  | Shares granted in net exercise of options |  | Options forfeited in net exercise of options |  | Total net exercise options |  | Weighted average exercise price for net exercise options |  | Options exercised for cash |  | Weighted average exercise price for options exercised for cash
Year ended December 31, 2010 |  | — |  |  | — |  |  | — |  |  | $— |  | — |  |  | $—
Year ended December 31, 2011 |  | 148,165 |  |  | 304,167 |  |  | 452,332 |  |  | $2.69 |  | 83,666 |  |  | $2.51
Year ended December 31, 2012 |  | 101,619 |  |  | 148,381 |  |  | 250,000 |  |  | $5.06 |  | 150,834 |  |  | $2.02
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block] | Summary information regarding the options outstanding and exercisable at December 31, 2012 is as follows:
|  | Outstanding |  | Exercisable
Range of Exercise Prices |  | Number Outstanding |  | Weighted Average Remaining Contractual Life |  | Weighted Average Exercise Price |  | Number Exercisable |  | Weighted Average Exercise Price
|  | (in shares) |  | (in years) |  |  |  | (in shares) |  |
$2.24 – $2.56 |  | 157,500 |  |  | 1.68 |  | $2.44 |  | 156,875 |  |  | $2.44
$3.28 – $3.90 |  | 229,166 |  |  | 1.65 |  | $3.51 |  | 229,166 |  |  | $3.51
$4.09 – $4.96 |  | 188,333 |  |  | 3.52 |  | $4.48 |  | 171,666 |  |  | $4.43
$5.05 – $5.50 |  | 362,500 |  |  | 5.05 |  | $5.15 |  | 362,500 |  |  | $5.15
$6.49 - $7.57 |  | 257,000 |  |  | 6.94 |  | $7.19 |  | 30,000 |  |  | $7.41
$7.38 - $11.42 |  | 116,898 |  |  | 6.66 |  | $9.21 |  | 4,225 |  |  | $7.60
|  | 1,311,397 |  |  |  |  |  |  | 954,432 |  |  |
Summary of warrant activity [Table Text Block] | The Company has issued warrants at exercise prices equal to or greater than market value of the Company’s common stock at the date of issuance. A summary of warrant activity follows:
|  | 2010 |  | 2011 |  | 2012
|  | Number of shares underlying warrants |  | Weighted Average Exercise Price |  | Number of shares underlying warrants |  | Weighted Average Exercise Price |  | Number of shares underlying warrants |  | Weighted Average Exercise Price
Outstanding at beginning of year |  | 246,904 |  |  | $ | 4.50 |  |  | 313,806 |  |  | $ | 4.29 |  |  | 313,806 |  |  | $ | 4.29 |
Granted |  | 80,500 |  |  | 3.68 |  |  | — |  |  | $ | — |  |  | — |  |  | — |
Exercised |  | (13,598 | ) |  | $ | 4.50 |  |  | — |  |  | $ | — |  |  | (269,808 | ) |  | 4.35 |
Forfeited or expired |  | — |  |  | — |  |  | — |  |  | — |  |  | (15,248 | ) |  | 3.68 |
Outstanding and exercisable at end of year |  | 313,806 |  |  | $ | 4.29 |  |  | 313,806 |  |  | $ | 4.29 |  |  | 28,750 |  |  | $ | 3.68 |

X
- Definition [Table Text Block] for Dividends paid [Table] + References No definition available. + Details
Name: | acfn_DividendsPaidTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of cashless net exercises and cash exercises [Table Text Block] + References No definition available. + Details
Name: | acfn_ScheduleOfCashlessNetExercisesAndCashExercisesTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Share-based Compensation, Shares Authorized under DSIT Stock Option Plans, by Exercise Price Range [Table Text Block] + References No definition available. + Details
Name: | acfn_ScheduleOfShareBasedCompensationSharesAuthorizedUnderDsitStockOptionPlansByExercisePriceRangeTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Share-based Compensation, Stock Options, DSIT Activity [Table Text Block] + References No definition available. + Details
Name: | acfn_ScheduleOfShareBasedCompensationStockOptionsDsitActivityTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Share-based Compensation, Stock Options, USSI Activity [Table Text Block] + References No definition available. + Details
Name: | acfn_ScheduleOfShareBasedCompensationStockOptionsUssiActivityTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share based compensation grants to directors and officers [Table Text Block] + References No definition available. + Details
Name: | acfn_ShareBasedCompensationGrantsToDirectorsAndOfficersTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of warrant activity [Table Text Block] + References No definition available. + Details
Name: | acfn_SummaryOfWarrantActivityTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph g(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 14.F) -URI http://asc.fasb.org/extlink&oid=6793087&loc=d3e301413-122809 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of option exercise prices, by grouped ranges, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph f -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration