XML 53 R21.htm IDEA: XBRL DOCUMENT
v2.4.0.8

EQUITY (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2014
Equity [Abstract] |
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block] | A summary of stock option activity for the six months ended June 30, 2014 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, 2013 |  | 1,401,658 |  |  | $ | 5.49 |  |  |  |  |
Granted |  | 180,988 |  |  | $ | 3.77 |  |  |  |  |
Exercised |  | (33,938 | ) |  | $ | 2.51 |  |  |  |  |
Forfeited or expired |  | (76,062 | ) |  | $ | 2.51 |  |  |  |  |
Outstanding at June 30, 2014 |  | 1,472,646 |  |  | $ | 5.50 |  |  | 4.4 years |  | $ | 5 |
Exercisable at June 30, 2014 |  | 1,047,213 |  |  | $ | 5.44 |  |  | 3.6 years |  | $ | 5 |
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] | The fair value of the options granted ($2.49 during the six months ended June 30, 2014) was estimated on the grant dates using the Black-Scholes option-pricing model with the following weighted average assumptions:
Risk-free interest rate |  | 2.6 | %
Expected term of options |  | 8.0 years |
Expected annual volatility |  | 62 | %
Expected dividend yield |  | — | %
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block] | Stock-based compensation expense included in the Company’s Condensed Statements of Operations for three and six month periods ended June 30, 2013 and 2014 was as follows:
|  | Six months ended June 30, |  | Three months ended June 30,
|  | 2013 |  | 2014 |  | 2013 |  | 2014
Research and development expenses, net of credits |  | 21 |  |  | 26 |  |  | 11 |  |  | 16 |
Selling, general and administrative expenses |  | 578 |  |  | 594 |  |  | 307 |  |  | 262 |
Total stock-based compensation expense |  | 599 |  |  | 620 |  |  | 318 |  |  | 278 |
Changes in outstanding warrants to purchase common stock [Table Text Block] | 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, 2013 |  | 285,281 |  |  | $ | 3.18 |  |  |
Granted |  | — |  |  |  |  |
Exercised |  | — |  |  | — |  |  |
Forfeited or expired |  | — |  |  | — |  |  |
Outstanding at June 30, 2014 |  | 285,281 |  |  | $ | 3.18 |  |  | 4.1 years

X
- Definition Tabular disclosure of the changes in outstanding warrants to purchase common stock.[Table Text Block] + References No definition available. + Details
Name: | acfn_ChangesInOutstandingWarrantsToPurchaseCommonStockTableTextBlock
Namespace Prefix: | acfn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 2: 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 + Details
Name: | us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock
Namespace Prefix: | us-gaap_
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 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 2: 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=27013229&loc=d3e301413-122809 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 14 -Section F 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 + Details
Name: | us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
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