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EQUITY | 9 Months Ended
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Sep. 30, 2013
Equity [Abstract] |
Stockholders' Equity Note Disclosure [Text Block] | EQUITY
(a) | Dividends
On February 7, 2013, the Company announced that its Board of Directors approved a dividend of $0.035 per share to be paid on March 4, 2013 to common stockholders of record on February 20, 2013. The total dividend payment on March 4, 2013 was $634 of which $517 was in cash and $117 (net of the Dividend Reinvestment Plan (“DRIP”) discount of $6) was in common stock of the Company (representing 18,976 shares of common stock) in accordance with the DRIP. On May 8, 2013, the Company's Board of Directors agreed to halt the Company's dividend in favor of investing in Acorn's portfolio companies.
(b) | Acorn Stock Options
A summary of stock option activity for the nine months ended September 30, 2013 is as follows:
|  | Number of Options (in shares) |  | Weighted Average Exercise Price Per Share |  | Weighted Average Remaining Contractual Life |  | Aggregate Intrinsic Value
Outstanding at December 31, 2012 |  | 1,311,397 |  |  | $ | 5.20 |  |  |  |  |
Granted |  | 192,485 |  |  | $ | 6.79 |  |  |  |  |
Exercised |  | — |  |  | $ | — |  |  |  |  |
Forfeited or expired |  | — |  |  | $ | — |  |  |  |  |
Outstanding at September 30, 2013 |  | 1,503,882 |  |  | $ | 5.41 |  |  | 4.0 years |  | $ | 1,632 |
Exercisable at September 30, 2013 |  | 1,107,159 |  |  | $ | 4.78 |  |  | 3.1 years |  | $ | 1,616 |
The fair value of the options granted was estimated on the grant date using the Black-Scholes option-pricing model with the following weighted average assumptions:
Risk-free interest rate |  | 1.7 | %
Expected term of options |  | 6.7 years |
Expected annual volatility |  | 58 | %
Expected dividend yield |  | 0.5 | %
(c) | DSIT Stock Options
In July 2013, DSIT amended the vesting terms of previously granted option agreements under the DSIT 2006 Key Employee Share Option Plan (the "Plan") such that those options become vested and exercisable upon the occurrence of any one of the following:
i) | The date of consummation of an IPO (as defined in the Plan); or
ii) | The date of consummation of a Corporate Transaction (as defined in the Plan); or
iii) | The date of termination or resignation of Optionee’s employment with DSIT, for any reason excluding termination for cause, provided that on the date of termination the Optionee was employed by DSIT for a continuous period of at least 25 years.
As a result of the modification of the options, DSIT recorded stock compensation expense of $159 during the third quarter of 2013.
(d) | Stock-based Compensation Expense
Stock-based compensation expense included in the Company’s Condensed Statements of Operations for the three and nine month periods ended September 30, 2012 and 2013 was as follows:
|  | Nine months ended September 30, |  | Three months ended September 30,
|  | 2012 |  | 2013 |  | 2012 |  | 2013
Cost of sales |  | $ | — |  |  | $ | 44 |  |  | $ | — |  |  | $ | 44 |
Research and development expenses, net of credits |  | 68 |  |  | 31 |  |  | 68 |  |  | 10 |
Selling, general and administrative expenses |  | 522 |  |  | 907 |  |  | 340 |  |  | 329 |
Total stock-based compensation expense |  | $ | 590 |  |  | $ | 982 |  |  | $ | 408 |  |  | $ | 383 |
(e) | Warrants
The Company previously 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:
|  | Number of Warrants (in shares) |  | Weighted Average Exercise Price Per Share |  | Weighted Average Remaining Contractual Life
Outstanding at December 31, 2012 |  | 28,750 |  |  | $ | 3.68 |  |  |
Granted |  | — |  |  |  |  |
Exercised |  | (2,954 | ) |  | $ | 3.68 |  |  |
Forfeited or expired |  | (2,796 | ) |  | $ | 3.68 |  |  |
Outstanding at September 30, 2013 |  | 23,000 |  |  | $ | 3.68 |  |  | 2.2 years
During the nine months ended September 30, 2013, 2,954 warrants were exercised and 2,796 warrants were forfeited in connection with the “net exercise” of 5,750 warrants. In a net exercise of a warrant, the Company does not require a payment of the exercise price of the warrant from the warrant holder, but reduces the number of shares of common stock issued upon the exercise of the warrant by the smallest number of whole shares that has an aggregate fair market value equal to or in excess of the aggregate exercise price for the warrants covered by the warrants exercised. The 5,750 warrants which were exercised under this method had a weighted average exercise price of $3.68 per share.

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- Definition The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 43 -Section B -Paragraph 7, 11A -Chapter 1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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