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Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Summary of Segmented Data

		PG				CP				Energy & Security Sonar Systems*				Other*				Total
Nine months ended September 30, 2017:
Revenues from external customers		$	2,525			$	701			$	—			$	—			$	3,226
Intersegment revenues			—				—				—				—				—
Segment gross profit			1,529				308				—				—				1,837
Depreciation and amortization			45				13				—				—				58
Segment loss before income taxes			(382	)			(249	)			—				—				(631	)
Nine months ended September 30, 2016:
Revenues from external customers		$	2,057			$	487			$	4,620			$	454			$	7,618
Intersegment revenues			—				—				—				—				—
Segment gross profit			1,023				283				1,517				114				2,937
Depreciation and amortization			48				11				53				10				122
Segment income (loss) before income taxes			(893	)			(78	)			82				(10	)			(899	)
Three months ended September 30, 2017:
Revenues from external customers		$	813				272			$	—			$	—			$	1,085
Intersegment revenues			—				—				—				—				—
Segment gross profit			511				118				—				—				629
Depreciation and amortization			13				5				—				—				18
Segment loss before income taxes			(108	)			(100	)			—				—				(208	)
Three months ended September 30, 2016:
Revenues from external customers		$	794			$	148			$	—			$	—			$	942
Intersegment revenues			—				—				—				—				—
Segment gross profit			438				86				—				—				524
Depreciation and amortization			16				3				—				—				19
Segment loss before income taxes			(243	)			(22	)			—				—				(265	)

* 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 period ending September 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

		Nine months ended September 30,								Three months ended September 30,
		2017				2016				2017				2016
Total net loss before income taxes for reportable segments		$	(631	)		$	(889	)		$	(208	)		$	(266	)
Other operational segment net loss before income taxes			—				(10	)			—				—
Total segment net loss before income taxes			(631	)			(899	)			(208	)			(266	)
Unallocated cost of corporate headquarters*			(883	)			(2,352	)			(376	)			(369	)
Unallocated cost of DSIT headquarters			—				(6	)			—				—
Consolidated loss before income taxes		$	(1,514	)		$	(3,257	)		$	(584	)		$	(635	)

* Includes stock compensation expense of $22 and $243 for the nine month periods ended September 30, 2017 and 2016 and $4 and $9 for the three month periods ended September 30, 2017 and 2016, respectively. The nine month period ended September 30, 2016 also includes $460 of salary and associated costs and medical insurance associated with the resignation of Mr. Moore and $515 of interest expense (primarily to Leap Tide and directors) while the nine month period ended September 30, 2017 includes $97 of interest expense.

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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
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-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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-Section 50
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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
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-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599

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