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Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Summary of Segmented Data

The following tables represent segmented data for the six and three months period ended June 30, 2017 and June 30, 2016:

		PG				CP				Energy & Security Sonar Systems*				Other*				Total
Six months ended June 30, 2017:
Revenues from external customers		$	1,712			$	429			$	—			$	—			$	2,141
Intersegment revenues			—				—				—				—				—
Segment gross profit			1,018				190				—				—				1,208
Depreciation and amortization			32				8				—				—				40
Segment loss before income taxes			(274	)			(149	)			—				—				(423	)
Six months ended June 30, 2016:
Revenues from external customers		$	1,263			$	339			$	4,620			$	454			$	6,676
Intersegment revenues			—				—				—				—				—
Segment gross profit			585				197				1,517				114				2,413
Depreciation and amortization			32				8				53				10				103
Segment income (loss) before income taxes			(712	)			(61	)			82				(10	)			(701	)
Three months ended June 30, 2017:
Revenues from external customers		$	814			$	231			$	—			$	—			$	1,045
Intersegment revenues			—				—				—				—				—
Segment gross profit			498				96				—				—				594
Depreciation and amortization			16				4				—				—				20
Segment loss before income taxes			(129	)			(85	)			—				—				(214	)
Three months ended June 30, 2016:
Revenues from external customers		$	596			$	165			$	1,038			$	116			$	1,915
Intersegment revenues			—				—				—				—				—
Segment gross profit			252				105				384				41				782
Depreciation and amortization			16				4				10				2				32
Segment income (loss) before income taxes			(473	)			(48	)			15				3				(503	)

* Acorn ceased consolidating the results of DSIT following the close of the sale of a portion of Acorn’s interest in DSIT on April 21, 2016. Accordingly, there are no results for the periods ending June 30, 2017.

Schedule of Reconciliation of Segment Loss to Consolidated Net Loss Before Income Taxes

Reconciliation of Segment Loss to Consolidated Net Loss Before Income Taxes

		Six months ended June 30,								Three months ended June 30,
		2017				2016				2017				2016
Total net loss before income taxes for reportable segments		$	(423	)		$	(691	)		$	(214	)		$	(506	)
Other operational segment net income (loss) before income taxes			—				(10	)			—				3
Total segment net loss before income taxes			(423	)			(701	)			(214	)			(503	)
Unallocated cost of corporate headquarters*			(507	)			(1,983	)			(345	)			(564	)
Unallocated benefit of DSIT headquarters			—				61				—				76
Consolidated loss before income taxes			(930	)		$	(2,623	)			(559	)		$	(991	)

* Includes stock compensation expense of $18 and $234 for the six month periods ended June 30, 2017 and 2016, respectively, and $5 and $14 for the three month periods ended June 30, 2017 and 2016, respectively. The six month period ended June 30, 2016 also includes $460 of salary and associated costs and medical insurance associated with the resignation of Mr. Moore and $502 of interest expense to Leap Tide and directors ($41 of interest with respect to directors in the six months ended June 30, 2017). The three month period ended June 30, 2016 includes $252 of interest expense to Leap Tide and directors ($28 with respect to directors in the three months ended June 30, 2017).

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- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

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-Name Accounting Standards Codification
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-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599

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