XML 66 R44.htm IDEA: XBRL DOCUMENT v2.4.0.6

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES [Abstract]

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

Following is a reconciliation of the total amounts of the Company’s unrecognized tax benefits for the period from January 1, 2011 to December 31, 2012:

		2011				2012
Balance at January 1		$	18			$	73
Increases (decreases) in unrecognized tax benefits and associated interest and penalties as a result of tax positions made during the prior period		55				—
Decreases in unrecognized tax benefits and associated interest and penalties as a result of tax positions taken during the current period		—				(73		)
Balance at December 31		$	73			$	—

Summary of Operating Loss Carryforwards [Table Text Block]

As of December 31, 2012, the Company had various net operating loss carryforwards expiring as follows:

Expiration		Federal*				State				Foreign
2021-2032		$	13,596			$	21,163			$	—
Unlimited		—				—				1,872
Total		$	13,596			$	21,163			$	1,872

* The utilization of a portion of these net operating loss carryforwards is limited to a total of approximately $259 per year due to limits on utilizing the acquired net operating loss carryforwards under Internal Revenue Service regulations following a change in control.

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

(a) Composition of loss from continuing operations before income taxes is as follows:

		Year ended December 31,
		2010				2011				2012
Domestic		$	(7,445	)		$	(7,053	)		$	(20,167	)
Foreign		335				(515		)		(524		)
		$	(7,110	)		$	(7,568	)		$	(20,691	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax expense (benefit) consists of the following:

		Year ended December 31,
		2010				2011				2012
Current:
Federal		$	190			$	1,800			$	(1,802	)
State and local		(3		)		2				2
Foreign		461				88				676
		648				1,890				(1,124		)
Deferred:
Federal		—				(14,571		)		(1,434		)
State and local		—				—				—
Foreign		23				(86		)		(398		)
		23				(14,657		)		(1,832		)
Total income tax expense (benefit)		$	671			$	(12,767	)		$	(2,956	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Set forth below is reconciliation between the federal tax rate and the Company’s effective income tax rates with respect to continuing operations:

		Year ended December 31,
		2010			2011			2012
Statutory Federal rates		34	%		34	%		34	%
Increase (decrease) in income tax rate resulting from:
Tax on foreign activities		(5	)		2			2
Other, net (primarily permanent differences)		(3	)		(2	)		(1	)
Valuation allowance		(35	)		135			(21	)
Effective income tax rates		(9	)%		169	%		14	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(c) Analysis of Deferred Tax Assets and (Liabilities)

		As of December 31,
		2011				2012
Deferred tax assets consist of the following:
Employee benefits and deferred compensation		$	1,600			$	1,386
Investments and asset impairments		63				—
Other temporary differences		391				750
Net operating loss carryforwards		2,624				6,972
		4,678				9,108
Valuation allowance		(3,843		)		(8,413		)
Net deferred tax assets		835				695
Deferred tax liabilities consist of the following:
Revenue recognition timing differences		(539		)		—
Installment sale on CoaLogix transaction		$	(1,434	)		$	—
Net deferred assets (liabilities), net		$	(1,138	)		$	695

X

- Details

Name:	acfn_IncomeTaxesAbstract
Namespace Prefix:	acfn_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 55

-Paragraph 217

-URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15A

-URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 48

-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 FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Name:	us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration